The Research On The Land Use Rights Confirms, Measures And Discloses

Land is a further development of human development and the formation, and the survival of mankind's most closely related to natural resources, human biological destiny of the country, and more human labor input vector. China's current system implemented with foreign different land, the land is publicly owned, so our country in the area of land also with the international accounting there is a great difference. Based on the review of China's land system, the rules and regulations on our land, and land study abroad with the status quo of China's land-use right accounting status analysis to confirm the right to use the land, measurement and disclosure of the main line to study and address the special accounting issues which Jin the specific business line specific analysis.This paper is divided into four chapters, the following major elements:Chapter 1: Introduction. Description of study, research significance on the status quo, research goals, research methods, research ideas.Chapter 2: My land use rights and accounting theory. On land use rights definition and classification, the land system review (including foreign land system), the land use right accounting theory and other issues.Chapter 3: land use rights recognized, measurement and disclosure of improving research. From an accounting recognition, measurement and disclosure of the three aspects of land use rights for discussion. In recognition, measurement, "the right to use land classification", "recognized the right to use the land, measuring mode and switch" as the starting point for analysis and study. The disclosure, the promulgation of the new criteria before and after the land-use right disclosure form and content, to strengthen the land use rights of the importance of information disclosure, but it should not require each enterprise must disclose the current land ownership (real estate), all information should be in the importance of the principle, according to now the real situation or that is based on investors or potential investors in the use of information disclosure requirements of classification.Chapter 4: land use rights special accounting issues. Three of the main special accounting issues: First, the restructuring of the land use rights; Second, mining land use rights; Third, land-use rights and buildings collateral issues. Through this study, the land use rights in China confirmed the re-measurement mode the classification, and made classification based on the fair value of real estate investment in the application of the ideas put forward their own proposed during the regional fair value model. At the same time, disclosure, disclosure of proposed classification principles. In the special land use right accounting issue, the proposed enterprise land "comprehensive restructuring mode", mining land temporary sites, leasing, investment and other patterns, land use rights and housing, buildings separated mortgage his own views.